As accountants, we handle sensitive client information on a daily basis. But what happens when the IRS needs direct communication with an accountant? Or a scenario where a client faces an audit? That’s where IRS Form 2848, Power of Attorney (POA), comes in.
What you’ll learn
What you’ll learn
Updated: May 29, 2025
Key takeaways about Form 2848
- Form 2848 grants accountants legal authority to represent clients before the IRS. They can handle audits, disputes, tax negotiations, access client documentation, and more
- Unlike Form 8821, “Tax Information Authorization”, Form 2848 allows active representation, not just access to tax information
- Proactively filing Form 2848 saves time and prevents delays when dealing with IRS notices or audits
- Make it part of your client onboarding process to ensure you’re always prepared to act on their behalf
This guide covers the purpose of Form 2848, why accountants sometimes need a power of attorney to serve clients effectively, and the steps to complete and file the form with the IRS.
What is a power of attorney in accounting?
Before we get into the specifics of Form 2848, we need to cover a few points about power of attorney. A POA in accounting isn’t about financial control — instead, it’s about representation. When a client grants you POA via Form 2848, they are empowering you to:
- Handle IRS communications: no more playing phone tag with clients to get ahold of IRS notices, missing documentation, or prior-year tax returns that they may not even have.
- Manage audits: respond to audit requests, submit documents, and negotiate directly with the IRS or external auditors on the client’s behalf.
- Resolve tax debts: set up installment agreements or offers in compromise with the IRS without the delays associated with constant client approvals.
What is Form 2848 for?
Form 2848 authorizes tax professionals like CPAs, enrolled agents, and attorneys to:
- Legally represent clients before the IRS.
- Access and discuss confidential tax information such as tax transcripts, 1099s, W-2s, etc.
- Respond to IRS notices, handle audits, and negotiate tax payment plans.
Without Form 2848, you’re locked out and unable to advocate for your client with the IRS fully. However, if you (or your client) don’t want to use a power of attorney, there are other options like Form 8821 instead.
Let’s explore a real-world example
A client of yours received an IRS notice, but decided to ignore it, assuming it was routine. By the time they forwarded it to you, penalties had already piled up. With a signed Form 2848 already on file, you could start working with the IRS to resolve the issue right away, and have it fully solved in a few days rather than a few weeks.
Who fills out Form 2848?
Form 2848 is filled out by both the client and you (the CPA, lawyer, etc). The client fills out Part 1 – Power of Attorney, and you fill out Part II – Declaration of Representative. We’ll explain this process in more detail later on.
What’s the difference between Form 2848 and Form 8821?
It’s easy to confuse Form 2848 with Form 8821 (Tax Information Authorization), since they have somewhat similar purposes. Let’s explain the differences between the two below:
| Form 2848 (Power of attorney) | Form 8821 (Tax information authorization) |
| Allows representation before the IRS for tax matters, audits, appeals, etc. | Only grants access to tax information, but does not grant representation. |
| Must be filed by an eligible professional, which can include CPAs, attorneys, and EAs (enrolled agents). | Can be filed by anyone the client chooses to designate – financial professional or otherwise. |
| Form 2848 expires either when revoked by the client or when the tax matter is closed. | Form 8821 expires after the specified timeline (tax years/periods) has expired. |
Here’s when to use each:
- Form 2848 is for active representation (tax representation, audits, disputes).
- Form 8821 is for routine information requests (transcripts, tax documents, account checks).
Does Form 2848 need to be notarized?
Notarization is not required — just a signature from both you and your client.
How to complete Form 2848
Filling out and filing Form 2848 is a fairly straightforward process. Below, we’ll walk through the steps you and your clients need to follow. First, here’s a PDF download of the form.
Step 1: Have your client enter their information
First, your client needs to fill out Part 1 – Power of Attorney with their information, including their name, address, and taxpayer identification number (SSN, ITIN, or EIN).
Step 2: Enter your info
Next, you need to fill out Part II – Declaration of Representative. You’ll declare your designation, such as CPA, EA, attorney, etc, and your resulting ability to practice before the IRS. You’ll also include your licensing jurisdiction, such as your state or locality, license number (if applicable), Centralized Authorization File (CAF) number (if you have one), and your Preparer Tax Identification Number (PTIN).
Step 3: Enter the tax matters, years, and authorized/unauthorized acts
In step 3, you and the client should go over which tax matters, forms, and tax years/periods they want you to have authority over. You can advise them in this process and explain why you need access to each item and what you’ll do with the information. This is ultimately their choice, though.
Additionally, you’ll choose whether you want to check the boxes to access IRS records via an ISP, authorize disclosure to third parties, substitute or add representative(s), and sign a return. You can also list any additional acts that you and the client agree you should have. The client can also list specific acts that they are not authorizing you for, as well as whether or not they want to revoke any prior POAs in your name.
Keep in mind that this form can be confusing, and the client might not understand what each item means or why you might need authority over them, so it’s generally helpful to walk them through the form and explain each item.
Step 4: Have the client sign the form
Now it’s time to sign the form. You can do this in person with a pen and paper, or you can do it using online signature platforms like DocuSign, Adobe Sign, Dropbox Sign, etc. The client must sign and date the form on Line 7 at the bottom of Part I. They’ll need to sign it, provide the date, their title, and print their name. If the form is being filed for a business, then they should also write the business’s name on the last line.
Step 5: Add your signature in Part II
Next, you must sign the form at the bottom of Part II, ‘Declaration of Representative’. Follow these steps to fill out this section…
- Designation: Include your designation letter from the list provided in this section (‘a’ for attorney, ‘b’ for CPA, ‘c’ for enrolled agent, etc). If you’re both a CPA and an attorney, for example, you can either list both or the one that best represents your professional relationship to the client.
- Jurisdictions: List the jurisdiction(s) in which your license is active – this is typically your home state and any other states in which you are certified.
- Certification/license number: List your certification, license, or BAR number.
- Sign and date: Sign the form and fill in the date on which you signed it.
Once both you and the client have signed the form, you can submit it to the IRS. And if you are looking for more information, Uncle Sam also shares instructions you can reference.
How do I submit IRS Form 2848 to the IRS?
Form 2848 can be submitted to the IRS in one of three ways:
- By mail: You can mail the completed form directly to the IRS. The mailing address varies depending on your client’s location and the tax matter, so check the IRS website for the correct address.
- By fax: You can fax the form to the IRS if you need faster processing.
- E-filing: Some tax software supports e-filing Form 2848, which can streamline the submission process. Check with your tax preparation software to see if it offers this feature.
How long does it take for the IRS to process Form 2848?
Processing Form 2848 typically takes the IRS 2 to 3 weeks, but may extend to 4 to 6 weeks during busy periods. As a result, it’s important to submit this form early to avoid delays with IRS deadlines or audits and to react quickly to client issues when they arise.
Filing Form 2848 makes good business sense for accounting firms
Filing Form 2848 proactively isn’t just about maintaining compliance for your clients, it also helps improve efficiency and build trust. A POA shows your expertise, avoids last-minute scrambles when audits arise, speeds up resolutions by acting immediately on IRS notices, and builds stronger client relationships by being their advocate.
Action Item: Review your client files today. Do they have a Form 2848 on record? If not, make it part of your onboarding process. Alternatively, if Form 2848 is too much, Form 8821 could be a less-intensive alternative for your needs.
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Jon Davis is the Sr. Content Marketing Manager at OnPay. He has over 15 years of experience writing for small and growing businesses. Jon lives and works in Atlanta.